The annual figure

An Italian offer states the RAL, gross annual pay. It is divided into 13 monthly instalments, or 14 under agreements such as Commerce and services: the 13th paid in December, the 14th in June or July. If you are used to "45,000 SEK a month", divide the RAL by 13 or 14, not by 12.

From each gross instalment the employer withholds:

the employee's social security share, around 9–10% of gross;
national income tax, IRPEF, progressive and reduced by employment tax credits;
the regional and municipal surcharges, which depend on where the employee lives (similar in spirit to Swedish municipal tax, but much smaller).

On top of gross pay the employer pays its own social security share (roughly 30%), INAIL insurance and the TFR accrual. See the cost calculator.

[Worked gross-to-net example at €50,000 RAL, to be computed from the verified 2026 parameters.]

13th, 14th month and bonuses

13th month (tredicesima): mandatory for all employees, paid in December.
14th month (quattordicesima): only where the CCNL provides it, such as Commerce and services, usually June or July.
Performance and seniority pay: set by the CCNL, a company agreement or your policy.

All of these are taxable and carry contributions. The 13th and 14th accrue month by month, so a joiner or leaver receives the accrued part. In our quotes they are paid pro rata every month.

Lines on the payslip

Element	What it is
Base salary (minimo tabellare)	The CCNL minimum for the level
Above-minimum pay (superminimo)	What you agree on top of the minimum
Seniority increments (scatti di anzianità)	Automatic raises every few years, set by the CCNL
Overtime	With CCNL surcharges, higher at night and on holidays
Shift and night allowances	For night, weekend or rotating shifts
Hazard pay	For roles with specific risks
Commissions and variable pay	For sales and target roles; taxed as salary
Performance bonus	Under a company agreement it can qualify for a reduced flat tax

In 2026 productivity bonuses up to €5,000 a year are taxed at a flat 1% instead of normal rates.

Benefits in kind

Meal vouchers (buoni pasto): free of tax and contributions up to €10 a day if electronic, €4 if paper (2026). The Italian equivalent of a lunch benefit.
Company car for business and private use: taxed on a flat share of a standard cost that depends on emissions.
Health cover: contributions to supplementary health funds, often set by the CCNL, are exempt up to €3,615.20 a year.
Housing: rent paid or refunded by the employer, typical when someone relocates.
Fringe benefits (gift cards, utility bills, fuel): tax-free up to €1,000 a year, €2,000 with dependent children (2026).
Supplementary pension: TFR and extra contributions can go to a pension fund, the nearest thing to Nordic occupational pension.

Contributions and deductions

INPS funds pensions, unemployment, sickness, maternity and family allowances. Employee around 9–10% of gross; employer around 30%, by sector, size and contract type.
Ceiling: for employees first insured from 1996, pension contributions stop above €122,295 a year in 2026. The employee rate rises by 1 point on pay above €56,224 a year.
INAIL is paid by the employer only, at a rate set by the job's risk class.
Union dues are deducted for members who ask.
Pension fund contributions chosen by the employee.

Income tax (IRPEF)

IRPEF is progressive and withheld monthly, band by band:

Taxable income	Rate
Up to €28,000	23%
€28,000 – €50,000	33%
Above €50,000	43%

Taxable income is gross pay minus the employee's social security share. Employment tax credits reduce the tax, mostly on lower salaries. Regional and municipal surcharges come on top.

What the employer contributions cover

Item	Covers
Pension (IVS)	Old-age, disability and survivors' pensions; the largest share
Unemployment (NASpI)	Unemployment benefit
Sickness and maternity	INPS benefits during sick and maternity leave (not for all categories)
Family allowances (CUAF)	Family support schemes
TFR guarantee fund	Pays severance if an employer cannot
Wage guarantee funds	Short-time work schemes, by sector and size
INAIL	Workplace injury and occupational disease
TFR accrual	6.91% set aside for severance (not a tax: it belongs to the employee)

[Per-item rates for the two example CCNLs to be filled from the verified parameters.]

State pension in short

The standard old-age pension starts at 67 with at least 20 years of contributions. Early retirement is possible at any age after 42 years and 10 months of contributions for men, one year less for women. From 2027 both requirements rise by one month, and by three months from 2028.

From RAL to net pay